The December cash records of Kirks Hardware follow:

Cash Receipts			Cash Payments
Date	Cash Debit		Cheque #	Cash Credit
4-Dec	$ 4,170		1416	$ 860
9-Dec	510		1417	130
14-Dec	530		1418	650
17-Dec	2,180		1419	1,490
31-Dec	1,850		1420	1,440
			1421	900
			1422	630

Kirks Cash account shows a balance of $16,740 at December 31. On

December 31, Kirk Hardware received the following bank statement:

Bank Statement for December 2020
Beginning balance	Deposits and other credits:			$ 13,600
1-Dec		EFT	$ 300
5-Dec			4,170
10-Dec			510
15-Dec			530
18-Dec			2,180
22-Dec		BC	1,400
				9,090
Cheques and other debits:
8-Dec		NFS	$ 1,000
11-Dec			860
19-Dec		EFT	700
22-Dec			130
29-Dec			650
31-Dec			1,940
31-Dec		SC	60
				(5,340)
Ending balance				$ 17,350

Additional data for the bank reconciliation follows:

1. The EFT credit was a receipt of rent. The EFT debit was an insurance payment for December.
2. The NSF check was received from a customer.
3. The $1,400 bank collection was for a note receivable.
4. The correct amount of check 1419 for rent expense is $1,940. Kirks controller mistakenly recorded the check for $1,490.

Requirements:

1. Journalize any required entries from the above records for Kirks Hardware.
2. Prepare the companys adjusted cash book.
3. Prepare the bank reconciliation statement for Kirks Hardware at December